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Income Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

TDS u/s 195 – IPI had no permanent establishment in India and ...


Court Rules IPI Lacks Permanent Establishment in India; Section 195 TDS Provisions Not Applicable for Assessee's Membership.

November 6, 2013

Case Laws     Income Tax     HC

TDS u/s 195 – IPI had no permanent establishment in India and the assessee is not an agent of IPI. The assessee is only a member of IPI and by giving advertisement membership fee or other donation the assessee is not getting any monetary advantage - HC

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